Problem $1$: A real estate corporation has the following information for the year $2023$:SalesCost of Land SoldSelling and other expensesUnrealized gain due to increase of land'sFair Market Value$1.$ Compute for the tax due and payable$\mathrm{.}2.$ Assuming the business is sole proprietorship, compute for the tax due if:a$.$ using the graduated$/$progressive tax tableb. using the $8\%$ special tax rate